This article examines the international tax treaty policy of the Netherlands in respect of the negotiations of double tax conventions (DTCs) including the relevant parts of the Memorandum Tax Treaty Policy 2011 published by the Minister of Finance in the Netherlands. It further analyzes the DTC...

At the end of the 1980's Latin American countries started a process of liberalization through which the traditional scheme of “production towards domestic necessities” was left behind. In Latin America different reforms in areas such as tax law, financial (banking) law, foreign trade law and...